Total number of cases published is: Total amount of fines and penalties imposed: SKINCARE CLINIC OPERATOR T/A BODY BENEFITS

Transcription

1 Part 1 List compiled pursuant to Section 1086, Taxes Consolidation Act, 1997, in respect of the period beginning on the 1st of January, 2018, and ending on 31st of March, 2018, of every person upon whom a fine or other penalty was imposed by a Court. Where penalties relating to under declaration of tax or non-declaration of tax are determined by the Court, and where the tax, interest and penalty is more than 35,000.00, the penalty exceeds 15% of the total tax and a qualifying disclosure was not made, the case is listed. Total number of cases published is: Total amount of fines and penalties imposed: 183 1,546, PENALTIES DETERMINED BY A COURT RELATING TO THE UNDER-DECLARATION OR NON-DECLARATION OF TAX Name Address Occupation Penalty Amount Additional Particulars BRAZIL, COLUMB GRANGE HOUSE, EDENDERRY, CO. OFFALY FARMER 71, Penalty Determination by the Courts relating to non-declaration of Income Tax and Capital Gains Tax in the amount of 177,676. HOGAN, THOMAS 9, PARK LANE, KILTARTAN HOUSE, FORSTER STREET, CO. GALWAY SKINCARE CLINIC OPERATOR T/A BODY BENEFITS 253, Penalty Determination by the Courts relating to non-declaration of Income Tax, VAT and PAYE/PRSI/USC in the amount of 338, KEANE, NOEL CLOONANOONAGH, TARBERT, CO. KERRY FARMER 25, Penalty Determination by the Courts relating to non-declaration of Income Tax and Capital Gains Tax in the amount of 25, KLM BIOTECHNOLOGY LTD BAYBUSH, STRAFFAN, CO. KILDARE PHARMACEUTICAL RESEARCH MANAGEMENT PROVIDER 33, Penalty Determination by the Courts relating to an under-declaration of PAYE/PRSI/USC in the amount of 82, MCCOOEY, DERMOT 17, CONCESSION ROAD, CULLOVILLE, NEWRY BT35 9AR, CO. DOWN HOUSEHOLD GOODS WHOLESALER 113, Penalty Determination by the Courts relating to an under-declaration of VAT in the amount of 113, QUIGLEY, CORMAC BOHER HOUSE, BOHERGAR, BRITTAS, CO. LIMERICK PROPERTY DEVELOPER 151, Penalty Determination by the Courts relating to an under-declaration of Income and Capital Gains Tax in the amount of 378,133. WHITE SANDS HOTEL LTD COAST ROAD, PORTMARNOCK, CO. DUBLIN HOTEL AND NIGHT CLUB OPERATOR T/A SANDS HOTEL FAILURE TO LODGE INCOME TAX RETURN(S) 482, Penalty Determination by the Courts relating to an under-declaration of Corporation Tax, VAT and PAYE/PRSI/USC in the amount of 1,205, Name Address Occupation Fine Amount Sentence Imposed No. of Charges BIRHIRAY, ABIMBOLA 19, NEWCASTLE MANOR CRESCENT, NEWCASTLE, CO. DUBLIN SHIPPING/FREIGHT TRANSPORT BUSINESS 1, BLAYNEY, JOHN CHRISTOPHER 88, WATSON DRIVE, KILLINEY, CO. DUBLIN COMPANY DIRECTOR 2, BODIU, GICA 115, EDGEWOOD LAWN, BLANCHARDSTOWN, DUBLIN 15 PLASTERER 2, of 11

2 BRADLEY, GILLIAN CORMAN HOUSE, BALLINDERREEN, KILCOLGAN, CO. GALWAY COMPANY DIRECTOR 1, BRADY, ANTHONY 26, SEABURY ROAD, MALAHIDE, CO. DUBLIN TRAINING CONSULTANT 1, BROCK, DENIS 2, GLENAVON PARK, BALLYBRACK, CO. DUBLIN ELECTRICIAN 3, BROWNE, JOHN 103, UPPER DORSET STREET, DUBLIN 1 PUBLICAN/LANDLORD 3, BUTLER, DANIEL 24, CORDUFF GARDENS, BLANCHARDSTOWN, DUBLIN 15 PAINTER 1, BYRNE, GARRETT 43, CLIFTEN DRIVE, BALLYFERMOT, DUBLIN 10 LANDLORD 1, CAHILL, JODI KNOCKMEAL, ABBEYFEALE, CO. LIMERICK FISH SHOP 1, CHRISTIE, REGINALD 8, ROSSMORE CRESCENT, TEMPLEOGUE, DUBLIN 6W COMPANY DIRECTOR/LANDLORD 2, CLARKE, JASON 109, KILLALA ROAD, CABRA WEST, DUBLIN 7 GENERAL TRANSPORT 5, COLLINS, AIDAN ROSSROE, SIXMILEBRIDGE, CO. CLARE FARMER 1, COLLINS, JOHN ROSSROE, SIXMILEBRIDGE, CO. CLARE FARMER 1, COMERFORD, RICHARD PATRICK APT. 43, CHARTER HOUSE, MAYNOOTH, CO. KILDARE COURIER/DELIVERY SERVICES 1, CONCEICAO, PEDRO 3, ARD CARRAIG, GOLF LINKS ROAD, YOUGHAL, CO. CORK COURIER/DELIVERY SERVICES 3, CONLON, RONAN AHERLA BEG, AHERLA, CO. CORK PAINTER/DECORATOR 1, COX, DERRY RAITH, AGHAMORE, BALLYHAUNIS, CO. MAYO MOBILE MECHANIC/CLOTHES SHOP 1, CROWLEY, CON PARKALOUGHAN, ARDRAHAN, CO. GALWAY BARRISTER 1, CUCIUREANU, IULIAN DAN 50, BRANDON SQUARE, WATERVILLE, BLANCHARDSTOWN, DUBLIN 15 RESTAURATEUR 1, CURRAN, GAVIN 23, GAINSBOROUGH COURT, MALAHIDE, CO. DUBLIN COMPANY DIRECTOR/RENTAL INCOME 2, DEVEREUX, MICHAEL JOSEPH 33, ASHGROVE, BASKIN LANE, KINSEALY, CO. DUBLIN TELECOMMUNICATIONS/APPLIANCE TESTING 7, DONNELLY, CONOR 9, CHARLESTOWN DRIVE, FINGLAS, DUBLIN 11 COURIER 6, DOWNEY, JOHN 8, KELSTON PARK, WHITES CROSS, DUBLIN 18 RENTAL INCOME 1, DUFFY, PETER 64, WOODFIELD, STATION ROAD, BLARNEY, CORK BAKERY/CONFECTIONERY 1, of 11

3 DUIGNAN, PAUL 67, HAWTHORN DRIVE, ROSCOMMON, CO. ROSCOMMON ELECTRICIAN 1, ELLARD, CORNELIUS 5, BALLYGARRON, THE SPA, TRALEE, CO. KERRY LIMOUSINE SERVICE/COMPANY DIRECTOR 1, ENNIS, BRIAN 58, PRIORY ROAD, HAROLD'S CROSS, DUBLIN 6W TAXI DRIVER 4, EVANS, ALEXANDER 12, PEMBROKE ROAD, BALLSBRIDGE, DUBLIN 4 CATERING SERVICES 5, FLANAGAN, JAMES CASTLEPLUNKETT, CASTLEREA, CO. ROSCOMMON UNDERTAKER/PUBLICAN/GARAGE/COMPANY DIRECTOR 1, FLYNN, BRENDAN 13, WILLINGTON GREEN, TEMPLEOGUE, DUBLIN 6W SALE OF SPORTS ITEMS/PARTNER 3, FOX, GERARD 1, CLONKEEN CRESCENT, DEANSGRANGE, CO. DUBLIN PAINTER/DECORATOR 2, GALLAGHER, CONOR 37, FENIAN STREET, DUBLIN 2 DENTIST 1, GIBSON, ANTHONY 12, ALDEN ROAD, DUBLIN 13 RENTAL INCOME/LANDLORD 5, GRIFFIN, THOMAS KILQUANE, CORDAL, CASTLEISLAND, CO. KERRY FARMER 1, GUINNESS, IAN R. 41, ENNAFORT ROAD, RAHENY, DUBLIN 5 CONSULTANT CIVIL ENGINEER 1, HALPIN, FRANCIS 12, NEWBROOK AVENUE, DONAGHMEDE, DUBLIN 13 BUILDER/RENTAL INCOME 2, HAYES, COLM 20, MEADOW COURT, STEPASIDE, CO. DUBLIN CAR PARTS/MOTOR FACTOR 1, HEALY, JASON KILMORE, BALLYDUFF, TRALEE, CO. KERRY PAVING CONTRACTOR 1, HOGAN, THOMAS EVERGREEN, CARROWBROWNE, GALWAY COMPANY DIRECTOR 15, HORAN, MICHAEL KILTEENBANE, CAMP, TRALEE, CO. KERRY PROPERTY MANAGEMENT/RENTAL INCOME 3, HUMPHREYS, JOHN 621, ST. PATRICK'S PARK, CELBRIDGE, CO. KILDARE TAXI SERVICES 5, KAVANAGH, ANTHONY 476, CARNLOUGH ROAD, DUBLIN 7 COURIER 1, KAVANAGH, DAVID 22, GROVE WOOD, FINGLAS PARK, DUBLIN 11 LANDLORD/PROPERTY RENTING 12, KEATLEY, NAOMI 8, RED ARCHES AVENUE, THE COAST, BALDOYLE, DUBLIN 13 COMPANY DIRECTOR 1, KELLY, GARY 16, EMMET COURT APARTMENTS, 1ST BLOCK, EMMET HOUSE, INCHICORE, DUBLIN 8 COURIER/DELIVERY SERVICES 2, KENNY, THOMAS ANTHONY 4, ELM COURT, SUMMERHILL, CO. MEATH MECHANIC/MOTOR REPAIRS 1, of 11

4 LALOR, KEITH 139, BRAYTON PARK, KILCOCK, CO. KILDARE PROJECT MANAGEMENT 2, LEE, DARREN 31, BENBULBIN ROAD, DRIMNAGH, DUBLIN 12 BUTCHER 1, LIN, PENG 8, CLONTARF BAY, DOLLYMOUNT PARK, CLONTARF, DUBLIN 3 MARKET TRADER/STALL HOLDER 1, LYNCH, DAVID 6, SUMMERFIELD LAWN, BLANCHARDSTOWN, DUBLIN 15 CAR REPAIRS 1, LYNCH, NIALL 7, RIDGEWOOD PARK, SWORDS, CO. DUBLIN COURIER 1, MAHEDY, WILLIAM 3, MOUNT EAGLE VIEW, LEOPARDSTOWN HEIGHTS, DUBLIN 18 LIGHTING & DESIGN/PARTNERSHIP/RENTAL INCOME MALLARD, WILLIAM 43, GARRAÍ DE BRÚN, FORT LORENZO, GALWAY COMPANY DIRECTOR/MANAGEMENT CONSULTANCY MARKEY, ROBERT 43, BLYTHE AVENUE, EAST WALL, DUBLIN 3 CONTRACTOR - OTHER THAN BUILDING OR AGRICULTURAL 2, , , MCCARTHY, BRIAN HINBA, DALKEY AVENUE, DALKEY, CO. DUBLIN LANDLORD 1, MCCRORY, EMMA 1, MARTELLO MEWS, SYDNEY PARADE AVENUE, SANDYMOUNT, DUBLIN 4 COMMISSION AGENT 9, MCDERMOTT, JOHN 35, PEARSE BROTHERS PARK, RATHFARNHAM, DUBLIN 16 LANDLORD 1, MCGARRY, DAMIEN 196, RATHFARNHAM ROAD, DUBLIN 14 DESIGNER/LANDLORD 1, MCGUINNESS, EDWARD 649, IVEAGH TRUST, NEW BRIDE STREET, DUBLIN 8 PR & EVENTS CONSULTING SERVICE 1, MCKENNA, CATHAL 33, BROOKFORD, BROOKLANE, RUSH, CO. DUBLIN SUBCONTRACTOR/RENTAL INCOME 1, MCKENNA, RAYMOND DELVIN ROAD, GORMANSTON, CO. MEATH RENTAL INCOME/LANDLORD 1, MCMAHON, JOHN LEMENAGHMORE, NEWMARKET ON FERGUS, ENNIS, CO. CLARE COURIER/DELIVERY SERVICES 1, MONAHAN, MARIA PERFECT VANITY, MAIN STREET, SHANKILL VILLAGE, CO. DUBLIN BEAUTICIAN 2, MURPHY, MARTIN SCURLOGSTOWN, DELVIN, CO. WESTMEATH PLUMBER 1, MURPHY, WILLIAM JAMES BORODALE, 6 BURMAH CLOSE, DALKEY AVENUE, CO. DUBLIN PROPERTY RENTING/LANDLORD 2, NEVILLE, WILLIAM DROUMREE, MACROOM, CO. CORK BUILDER 5, O'CONNOR, BRIAN 40, ST. PETER'S ROAD, WALKINSTOWN, DUBLIN 12 LANDLORD/PROPERTY RENTING 1, O'DONOVAN, TIM PAT WINDSOR HILL, GLOUNTHANE, CORK BUILDER 2, of 11

5 O'HARE, WAYNE 71, ST. CRONIN'S AVENUE, SWORDS, CO. DUBLIN COMPANY DIRECTOR 1, O'LEARY, LIAM FARTHINGVILLE WEST, DROMINA, CO. CORK FARMER 1, O'ROURKE, PARAIC GEASHILL P.O., GEASHILL VILLAGE, TULLAMORE, CO. OFFALY INSURANCE BROKER 1, O'SHEA, JEREMIAH CANUIG, MAISTIR GAOITHE, KILLARNEY, CO. KERRY AGRICULTURAL CONTRACTOR/FARMER/PAYE 1, RYAN, CON WESTFIELD HOUSE, BALLINAHINCH, CASHEL, CO. TIPPERARY FARMER 1, SKEFFINGTON, IAN MCALLISTER'S LANE, MALAHIDE, CO. DUBLIN COMPANY DIRECTOR/LANDLORD 1, SMYTH, ANTHONY SAVAL PARK, SAVAL PARK ROAD, DALKEY, CO. DUBLIN COMPANY DIRECTOR 1, SMYTH, KEVIN BLANEMORE, STRAIDE, FOXFORD, CO. MAYO PAVING CONTRACTOR/BUILDER 1, STILL, TONY 131, GAYBROOK LAWNS, MALAHIDE, CO. DUBLIN CARPENTER 1, STRAPP, PATRICK NEW HILL, TWO MILE BORRIS, THURLES, CO. TIPPERARY AUCTIONEER/ESTATE AGENT 2, TREANOR, DARRAGH 29, DRYNAM DRIVE, DRYNAM HALL, KINSEALY, CO. DUBLIN SUBCONTRACTOR 1, WHELAN, BRIAN CHURCH STREET, KILLALOE, CO. CLARE FARMER 1, WHELAN, NOEL 90, COLLEGE GREEN, ENNIS, CO. CLARE RENTAL INCOME/LANDLORD 4, ZMUDA, ROBERT 88, DELFORD DRIVE, ROCHESTOWN DRIVE, CORK ELECTRICAL CONTRACTOR 3, FAILURE TO LODGE CORPORATION TAX RETURN(S) Name Address Occupation Fine Amount Sentence Imposed No. of Charges TROPICAL EXIT LTD 26, CRUISEPARK WALK, TYRRELSTOWN, DUBLIN 15 WHOLESALER OF CLOTHING/FOOTWEAR 1, WK WASTE LTD 9, HASTINGS COURT, BALBRIGGAN, CO. DUBLIN WASTE DISPOSAL/SKIP HIRE 1, FAILURE TO LODGE VAT RETURN(S) Name Address Occupation Fine Amount Sentence Imposed No. of Charges MAHONY, PATRICK 3, CREGAUN, TOBARTAOSCAIN, ENNIS, CO. CLARE DIRECTOR YEARS CUSTODIAL WITH 2 YEARS SUSPENDED 1 OGUNDIRAN, OLADELE ISAAC 30, BRINDLEY PARK GREEN, ASHBOURNE, CO. MEATH GROCER 2, of 11

6 FAILURE TO REMIT VAT LARKIN, PAURAIC CARROWREAGH HOUSE, CARROWREAGH, ATHLEAGUE, CO. ROSCOMMON DIRECTOR HOURS COMMUNITY SERVICE 1 FAILURE TO REMIT PAYE/PRSI MAHONY, PATRICK 3, CREGAUN, TOBARTAOSCAIN, ENNIS, CO. CLARE DIRECTOR YEARS CUSTODIAL WITH 2 YEARS SUSPENDED 1 FAILURE TO KEEP / RETAIN PROPER BOOKS & RECORDS MCCARTHY, WAYNE FLORENCE HOUSE, STRAWHALL, FERMOY, CO. CORK CAR SALES YEAR FULLY SUSPENDED 1 DELIVERING INCORRECT INCOME TAX RETURN(S) FOX, VINCENT LARKIN, PAURAIC LIMETREE HOUSE, DEERPARK, NEWMARKET-ON-FERGUS, CO. CLARE CARROWREAGH HOUSE, CARROWREAGH, ATHLEAGUE, CO. ROSCOMMON ACCOUNTANT 1, DIRECTOR HOURS' COMMUNITY SERVICE 2 MCCARTHY, WAYNE FLORENCE HOUSE, STRAWHALL, FERMOY, CO. CORK CAR SALES YEAR FULLY SUSPENDED 1 DELIVERING INCORRECT VAT RETURN(S) A1 QUANTUM CLAIMS LTD FOX, VINCENT LARKIN, PAURAIC CARROWREAGH HOUSE, CARROWREAGH, ATHLEAGUE, CO. ROSCOMMON LIMETREE HOUSE, DEERPARK, NEWMARKET-ON-FERGUS, CO. CLARE CARROWREAGH HOUSE, CARROWREAGH, ATHLEAGUE, CO. ROSCOMMON COMPANY 5, ACCOUNTANT 2, DIRECTOR HOURS' COMMUNITY SERVICE 1 MAHONY, PATRICK 3, CREGAUN, TOBARTAOSCAIN, ENNIS, CO. CLARE DIRECTOR YEARS CUSTODIAL WITH 2 YEARS SUSPENDED 3 CLAIMING VAT REPAYMENT(S) TO WHICH NOT ENTITLED 6 of 11

7 LARKIN, PAURAIC CARROWREAGH HOUSE, CARROWREAGH, ATHLEAGUE, CO. ROSCOMMON DIRECTOR HOURS' COMMUNITY SERVICE 1 MISUSE OF MARKED MINERAL OIL Name Address Occupation Fine Amount Sentence imposed No of charges ALLMAN, TIMOTHY BALLINCARRIG, FIRIES, KILLARNEY, CO. KERRY PAYE EMPLOYEE 2, BUZ, ROBERT 10, DR. MCKENNA TERRACE, MONAGHAN, CO. MONAGHAN SELF EMPLOYED PAINTER 2, BYRNE, WILLIAM 3, COOLFIN COTTAGES, PORTLAW, CO. WATERFORD NOT KNOWN 2, CANTWELL, THOMAS LISATICY, TEMPLETUOHY, CO. TIPPERARY FARMER 2, CASH, LARRY CORAH, TOMBRACK, FERNS, CO. WEXFORD NOT KNOWN 5, CAWLEY, MARTIN 4, MAIN STREET, EYRECOURT, BALLINASLOE, CO. GALWAY NOT KNOWN 2, CLINTON, JAMES JNR. 1, BUNNATON, GLENVAR, KERRYKEEL, LETTERKENNY, CO. DONEGAL NOT KNOWN 2, CONNORS, CATHERINE 12, THE MAULDINS, NEW ROSS, CO. WEXFORD NOT KNOWN 2, CRINNIGAN, DAMIEN 228, GREENPARK MEADOWS, MULLINGAR, CO. WESTMEATH NOT KNOWN 2, DOOLEY, DECLAN KILCOTTON, BORRIS IN OSSORY, PORTLAOISE, CO. LAOIS PAYE EMPLOYEE 2, DUFFY, JOHN PATRICK KILLEADEN, SWINFORD, CO. MAYO FARMER 10, DUNAUSKIS, ULDIS 43, DRUMBEAR WOOD, CO. MONAGHAN NOT KNOWN 2, DUNNE, JOHN ROCKVIEW, DROMBANE, THURLES, CO. TIPPERARY NOT KNOWN 2, FLAHERTY, PAUL ARD, LETTERMULLEN, CO. GALWAY COMPANY DIRECTOR/SHOPKEEPER 2, FOXE, PATRICK J. CURRAGH, ROSEMOUNT, MOATE, CO. WESTMEATH NOT KNOWN 2, GALLAGHER, EAMON CLONCOOSE, LONGFORD, CO. LONGFORD SUB-CONTRACTOR 2, HENRY, JOHN 15, BEECHPARK AVENUE, COOLOCK, DUBLIN 15 COURIER 2, JOHNSON, JOHN KEEL, GORTAGOWAN, TAHILLA, SNEEM, CO. KERRY PAYE EMPLOYEE 2, LACEYS DRAIN CLEANING SERVICES LTD THE STRAND, TOLLERTON, BALLICKMOYLER, CO. LAOIS DRAIN CLEANING SERVICES 3, of 11

8 LEAHY, JAMES MONATREA, YOUGHAL, CO. CORK FARMER & AGRICULTURAL CONTRACTOR 2, LOFTUS, MICHAEL CARRINTURLEY, KILMAINE, CO. MAYO FARMER & LIVESTOCK DEALER 2, MANGAN, THOMAS DALYSTOWN, MULLINGAR, CO. WESTMEATH HAULIER/SUB CONTRACTOR/PAYE EMPLOYEE 2, MCCOLE, DECLAN 6, MILLBRAE HEIGHTS, CARNDONAGH, CO. DONEGAL NOT KNOWN 2, MCKEOWN, SHAUN 50, ABBEY PARK, MANORCUNNINGHAM, CO. DONEGAL NOT KNOWN 5, MOHAN, FIONA TYDAVNET VILLAGE, TYDAVNET, CO. MONAGHAN NOT KNOWN 2, MONGAN, THOMAS 83, COIS ABHAINN, TRALEE, CO. KERRY NOT KNOWN 2, MURPHY, JOHN 5, THE HALTING SITE, MARSH MEADOWS, NEW ROSS, CO. WEXFORD NOT KNOWN 5, MURRAY, EDWARD MILLTOWN, CORTOWN, KELLS, CO. MEATH FARMER 2, MYTHEN, MICHAEL NASH, NEW ROSS, CO. WEXFORD FARMER 2, NAVIKAS, EIMANTAS 16, MARY'S COURT, MARY STREET NORTH, DUNDALK, CO. LOUTH PAYE EMPLOYEE 2, O'BRIEN HALVEY, LUKE 51, LISHEEN PARK, PATRICKSWELL, CO. LIMERICK PAYE EMPLOYEE 2, O'DONNELL, LINDA 43, BRIDLE HILL, CHARLEVILLE, CO. CORK NOT KNOWN 2, O'DONOVAN, MARTIN 46, CÚIRT NA HABHAINN, CLAREGALWAY, CO. GALWAY PAYE EMPLOYEE 5, O'REILLY, FRANCIS 1, ST. MARY'S AVENUE, HEBRON ROAD, KILKENNY, CO. KILKENNY NOT KNOWN 2, O'REILLY, PATRICK J. DRUMCORE, TUBBER, CO. CLARE FARMER 2, O'REILLY, STEPHEN 2, ST. MARY'S AVENUE, HEBRON ROAD, KILKENNY, CO. KILKENNY NOT KNOWN 2, PATTERSON, JAMES CARRICK, BALLINLOUGH, CO. ROSCOMMON CATTLE FARMER 2, RELIHAN DISMANTLERS LTD CLASH INDUSTRIAL ESTATE, CLASH EAST, TRALEE, CO. KERRY RECYCLING OF METAL SCRAP AND WASTE 2, RUZGYS, DARIUS 9, HIGHFIELD CLOSE, SWORDS, CO. DUBLIN PAYE EMPLOYEE 2, SMYTH, THOMAS 1, KILLETER COVE, MULLAGH, KELLS, CO. MEATH SUB CONTRACTOR 2, STALIDZANS, ULDIS 30, COLLIERS WOOD, PORTLAOISE, CO. LAOIS COURIER 2, of 11

9 TAYLOR, JASON RATHEENY WEST, LAGHEY, CO. DONEGAL COURIER 5, WARD, JOHN JOSEPH 26, OAKGROVE, KINLOUGH, CO. LEITRIM NOT KNOWN 2, OIL LAUNDERING MCCANN, DECLAN DRUMACON, CASTLEBLAYNEY, CO. MONAGHAN NOT KNOWN MONTHS SUSPENDED FOR A PERIOD OF 2 YEARS 1 CIGARETTE SMUGGLING Name Address Occupation Fine Amount Sentence imposed No of charges COJOCARU, STEFAN STRADAUN, CONFEY, LEIXLIP, CO. KILDARE PAYE EMPLOYEE 2, POLIS, JURIS 1, CHURCH LANE, GOLDEN, CASHEL, CO. TIPPERARY NOT KNOWN 5, YEAR FULLY SUSPENDED 1 ROMAJ, ZORAN 72, ARBOUR HEIGHTS, CARRIGALINE, CO. CORK NOT KNOWN 2, ZHUOHUI, WU 111, ROSSVALE, MOUNTMELLICK ROAD, PORTLAOISE, CO. LAOIS RESTAURATEUR MONTHS FULLY SUSPENDED 1 ILLEGAL SELLING OF CIGARETTES Name Address Occupation Fine Amount Sentence imposed No of charges BURKE, RICHARD 6, HILL STREAM, UPPER CAHIR ABBEY, CAHIR, CO. TIPPERARY DIRECTOR 2, DE SILVA, BRUNO 187, THE SPINNAKER, ARRAN QUAY, DUBLIN 1 PAYE EMPLOYEE 2, DUNNE, EMILY 6, LOWER GLOUCESTER PLACE, DUBLIN 1 PAYE EMPLOYEE MONTHS SUSPENDED FOR A PERIOD OF 12 MONTHS 1 JANZIC, TOMISLAV 170, BELLEVUE, ISLANDBRIDGE, DUBLIN 8 NOT KNOWN 2, JAREK, SACHS 1, THE PARK, RIVERBANK, DROGHEDA, CO. LOUTH NOT KNOWN 2, JUDGE, DAVID 258, BALLSGROVE, DROGHEDA, CO. LOUTH NOT KNOWN 2, JURKSAITIS, VALTERIS 1, UPPER BREE, CASTLEBLAYNEY, CO. MONAGHAN PAYE EMPLOYEE 2, KAVANAGH, GRAHAM 36, MARY'S LANE, DUBLIN 7 NOT KNOWN MONTHS SUSPENDED FOR A PERIOD OF 6 MONTHS 1 KELLY, PATRICK 25, PATRICK STREET, DROGHEDA, CO. LOUTH NOT KNOWN 2, of 11

10 KSIAZEK, KAMIL 10, HEATHFIELD PARK, CAPPAGH ROAD, FINGLAS, DUBLIN 11 PAYE EMPLOYEE 2, MAUGHAN, JOHN STEPHEN 20, GRANSHA ROAD, BUNCRANA, CO. DONEGAL NOT KNOWN 2, MULCAHY, MICHAEL 6, GREENVIEW LAWN, CLENCAIRN, DOORADOYLE, LIMERICK NOT KNOWN 4, O'BRIEN, CATRINA 104, WHITESTOWN AVENUE, BLANCHARDSTOWN, DUBLIN 15 PAYE EMPLOYEE 2, ZLOTOCKA, MONIKA 84, KILTIPPER DRIVE, TALLAGHT, DUBLIN 24 NOT KNOWN 2, FAILURE TO HOLD CURRENT LIQUOR LICENCE Name Address Occupation Fine Amount Sentence imposed No of charges ARSHAD & KUMAR CATERING LTD BUFFALO BILL RESTAURANT LTD 39, ARRAN QUAY, SMITHFIELD, DUBLIN 7 RESTAURATEUR , RATHFARNHAM ROAD, TERENURE, DUBLIN 6W RESTAURATEUR 1, CAVISTON, MARY CHONG, DAVID CHUNG, WAI KA CONGCO LTD THE CORNER NOTE CAFÉ, 1 COLLIEMORE ROAD, DALKEY, CO. DUBLIN RICKSHAW RESTAURANT, KILL LANE, DEANSGRANGE, DUBLIN 18 THE RISING SUN, 17 DUBLIN STREET, LONGFORD, CO. LONGFORD MAXWELL'S RESTAURANT, 14 WILLIAMSGATE STREET, GALWAY, CO. GALWAY RESTAURATEUR 1, RESTAURATEUR 1, RESTAURATEUR RESTAURATEUR DASSA PUBLIC HOUSE LTD 2, THE SQUARE, TRALEE, CO. KERRY PUBLICAN LYNCH, THOMAS TOM LYNCH'S, 49 BARRACK STREET, CORK, CO. CORK PUBLICAN MACARI, EMELIA FELLINI'S RESTAURANT, 35 DEANSGRANGE ROAD, BLACKROCK, CO. DUBLIN PUBLICAN 1, MARKEY, DES O'DONOGHUE'S, 15 SUFFOLK STREET, DUBLIN 2 PUBLICAN O'DONNELL, DAVID O'DONNELL'S BAR, MOUNTHAWK, CAHERSLEE, TRALEE, CO. KERRY PUBLICAN THE LOVELY FOOD COMPANY LTD 14, TERENURE ROAD WEST, TERENURE, DUBLIN 6W RESTAURATEUR TUO, DU HAN NOODLE HOUSE, 2 THE MEWS, MIDDLE STREET, GALWAY RESTAURATEUR WALSH, CHRISTOPHER WALSH'S BAR, TURLOUGHBEG, ROSMUC, CO. GALWAY PUBLICAN ALCOHOL SMUGGLING 10 of 11

11 Name Address Occupation Fine Amount Sentence imposed No of charges DI MURRO, ANGELO 20, CHANCERY PARK COURT, TULLAMORE, CO. OFFALY NOT KNOWN 2, MCALOON, JOHN MILLIGANS, KNOCKATALLON, CO. MONAGHAN RETAILER 2, of 11